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← Skrum

2024-12-31-accounts

Charity registration number 1123597 (England and Wales) Company registration number 06505701

SKRUM

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

SKRUM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr C P Oliver
Mr R Glanville
Mr N Larcombe-Williams
Mr T Muller-Foster
Mr C M Forster
Charity number (England and Wales) 1123597
Company number 06505701
Principal address 12 Fitzford Cottages
Tavistock
Devon
PL19 8BD
Registered office 12 Fitzford Cottages
Tavistock
Devon
PL19 8BD
Independent examiner Rupp & Fraser LLP
7 St Paul's Road
Newton Abbot
Devon
TQ12 2HP

SKRUM

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 12

SKRUM

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The Trustees, who are directors for the purposes of company law, present their annual report together with the financial statements of the charitable company for the year ended 31 December 2024.

The Charity aims to engage the youth of Eswatini, both male and female by using the game of rugby and its core values to engage children and at the same time educating them about HIV/AIDS, Gender Based Violence, Alcohol and Drug Abuse, Female Health and Hygiene, promoting the benefits of remaining in fulltime education and inspiring better leadership within their communities.

Public benefit

The Charity benefits the public by furthering physical education of the younger generation through the teaching of sport.

Connecting Schools across Continents - through SKRUM’s ‘School Partnership Programme’ the Charity helps to foster relationships between schools in the United Kingdom and partner schools in Eswatini thus raising awareness of SKRUM’s objectives in the United Kingdom whilst also providing opportunities to raise funds to finance the Charity's activities in Southern Africa. The Charity also helps by educating the children in Eswatini on how to protect themselves against HIV/AIDS thus leading to an overall reduction in the rate of infection. The effects of alcohol and drug abuse, and Female Health and Hygiene. The Charity promotes gender equality in Eswatini empowering girls to say "No" leading to a reduction in teenage pregnancies and gender based violence and introducing children to the game of rugby, encouraging them to play sport & stay healthy, leading to an improvement in the health and fitness of children in Eswatini.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Activities

Between January and December 2024 SKRUM has visited schools throughout the Kingdom without hindrance. Exams affected attendance numbers. This is an issue we were aware of and expected.

Challenges with regards to staffing were an issue. These issues have now been resolved, however, the participant numbers' were affected.

Forty-eight Sipho's were painted on the wall at various schools throughout the Kingdom.

As in previous years, the SKRUM team visited different schools daily and gathered data on each individual school. We met with head teachers, senior teachers, guidance teachers and sports teachers to discuss issues and their experiences within their individual schools pertaining to HIV/AIDS, girls dropping out of school due to pregnancy, female health and hygiene, drugs and alcohol abuse by pupils, the reasons behind male pupils not returning to school and the knock-on effect of these issues. All feedback suggests that new issues are in play regarding these problems. The figures for girls dropping out of school have risen in 2024. We will therefore invest more time in the future with regards to educating girls on this issue through the Umbhoco weNgabisa Programme.

The challenges with regards to HIV/AIDS, gender violence, female health and hygiene and teenage pregnancy have not changed. The Government has again stated education is the key to making the youth aware of these challenges. It is gratifying to hear teachers say that our efforts and visits are indeed bearing fruit with pupils, with discussion groups being held after the SKRUM team have left.

SKRUM

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

Significant activities and achievements against objectives

Overall, 2024 has been a positive year for SKRUM. We are welcomed at every school and community we visit. The feedback received is positive and supportive from head teachers and teachers and community leaders. Both the SKRUM and Umbhoco weNgabisa classroom sessions are very interactive with lots of questions from attendees, both young and old.

Rugby playing numbers at youth level continue to grow, with more rugby centres opening in the rural areas.

Financial review

Going concern

The Trustees have recently reviewed their policy for raising funds to enable the charity to continue as a viable entity and decided to switch the emphasis, from organising events and visiting schools to attract grants, to seeking funds from charities willing to support our efforts and objectives to reduce the scourge of HIV/Aids among the young people of Eswatini.

To this end the charity has been fortunate in securing grants from Sol Foundation, Atlas, and Mercury Phoenix trust with a mixture of restricted and unrestricted grants being received.

The charity intends applying for further grants in the coming year.

As a charity who spends 100% of its resources overseas there were no government grants available to help us throughout the year.

On this basis the accounts have been prepared on a going concern basis.

Reserves policy

Monies are being held for future donations to SKRUM Eswatini and charitable events to raise awareness and to cover general running costs for the next 3 months. The Trustees consider that this level will ensure that there are sufficient funds available to cover support and governance costs. At the year end, the unrestricted funds stood at £14,079 (2023: £1,071) which can be considered as free reserves.

Structure, governance and management

The charity is a company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr C P Oliver

Mr R Glanville Mrs J Golding (Resigned 24 March 2024) Mr N Larcombe-Williams Mr T Muller-Foster Mr C M Forster

Recruitment and appointment of trustees

Trustees are invited to join by the existing group of Trustees. Appointments must be agreed by a majority vote.

New Trustees are trained to ensure that they are following the guidance on generating funds for the Charity's purpose to the correct standard.

The trustees' report was approved by the Board of Trustees.

Mr C M Forster

trustee

30 September 2025

SKRUM

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SKRUM

I report to the trustees on my examination of the financial statements of Skrum (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Kasim Lee Symonds FCCA CTA Rupp & Fraser LLP

7 St Paul's Road Newton Abbot Devon TQ12 2HP 30 September 2025

SKRUM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
41,331
79,699
Total income
41,331
79,699
Expenditure on:
Raising funds
4
1,116
-
Charitable activities
5
27,207
9,173
Total expenditure
28,323
9,173
Net income/(expenditure) and
movement in funds
13,008
70,526
Reconciliation of funds:
Fund balances at 1 January
2024
1,071
4,173
Fund balances at 31
December 2024
14,079
74,699		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
121,030
3,604
21,558
121,030
3,604
21,558
1,116
4,948
4,474
36,380
173
33,143
37,496
5,121
37,617
83,534
(1,517)
(16,059)
5,244
2,588
20,232
88,778
1,071
4,173		 Total
2023
£
25,162
25,162
9,422
33,316
42,738
(17,576)
22,820
5,244

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SKRUM

BALANCE SHEET

AS AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
11
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
13
Unrestricted funds
14		 2024
£
85,829
(1,200)		 £
4,149
84,629
88,778
74,699
14,079
88,778		 2023
£
6,815
(2,206)		 £
635
4,609
5,244
4,173
1,071
5,244

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 30 September 2025

Mr C M Forster trustee

Company registration number 06505701 (England and Wales)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

SKRUM

1 Accounting policies

Charity information

Skrum is a private company limited by guarantee incorporated in England and Wales. The registered office is 12 Fitzford Cottages, Tavistock, Devon, PL19 8BD.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

SKRUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

Enter depreciation rate via StatDB - cd77

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SKRUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
6,631
-
Grants
34,700
79,699
41,331
79,699
Expenditure on raising funds
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Fundraising and publicity
Other fundraising costs
1,116
-		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
6,631
3,604
-
114,399
-
21,558
121,030
3,604
21,558
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
1,116
4,948
4,474		 Total
2023
£
3,604
21,558
25,162
Total
2023
£
9,422

4 Expenditure on raising funds

5 Expenditure on charitable activities

Direct costs
Depreciation and impairment
Education of physical health
Share of support and governance costs (see note 6)
Governance
Analysis by fund
Unrestricted funds
Restricted funds		 2024
£
586
33,424
34,010
2,370
36,380
27,207
9,173
36,380		 2023
£
314
30,871
31,185
2,131
33,316
173
33,143
33,316

SKRUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

6 Support costs allocated to activities

Governance costs
Analysed between:
Education of physical health
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2024
£
2,370
2,370
2024
£
2,370
586		 2023
£
2,131
2,131
2023
£
1,966
314

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

The Charity paid £157 (2023: £402) during the period in respect of Trustee indemnity insurance.

9 Employees

The Charity had no employees in the current or prior financial period. 10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

SKRUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

11 Tangible fixed assets

11 Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 January 2024 949
Additions 4,100
At 31 December 2024 5,049
Depreciation and impairment
At 1 January 2024 314
Depreciation charged in the year 586
At 31 December 2024 900
Carrying amount
At 31 December 2024 4,149
At 31 December 2023 635
12 Creditors: amounts falling due within one year
2024 2023
£ £
Accruals and deferred income 1,200 2,206

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
Atlas Foundation 2,354 5,000 (7,354) -
SOL 1,819 74,699 (1,819) 74,699
4,173 79,699 (9,173) 74,699

SKRUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

13 Restricted funds (Continued)
Previous year: At 1 January Incoming Resources At 31
2023 resources expended December
2023
£ £ £ £
Atlas Foundation 19,593 8,750 (25,989) 2,354
SOL 639 12,808 (11,628) 1,819
20,232 21,558 (37,617) 4,173

The specific purposes for which the restricted funds are to be applied are as follows: Atlas Foundation - this grant was to be spent on the HIV / AIDS education and prevention project, and associated running costs. During the year, a new grant of £5,000 was received for the Sanitary Pads project and was fully expended before the end of the period.

SOL Foundation - this grant was to be spent on the HIV / AIDS education and prevention project. During the year, a new grant in the sum of £74,699 was received for the purpose of purchasing 2 new Marinda vehicles for operation in Eswatini, and to cover associated running costs. This grant is carried forward to be expended in subsequent periods.

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
General funds 1,071 41,331 (28,323) 14,079
Previous year: At 1 January Incoming Resources At 31
2023 resources expended December
2023
£ £ £ £
General funds 2,588 3,604 (5,121) 1,071

SKRUM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

15 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Tangible assets
4,149
-
Current assets/(liabilities)
9,930
74,699
14,079
74,699
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 December 2023:
Tangible assets
635
-
Current assets/(liabilities)
436
4,173
1,071
4,173		 Total
2024
£
4,149
84,629
88,778
Total
2023
£
635
4,609
5,244

16 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).